18. The standards for direct materials in making a certain product are 20 pounds at $0.75 per pound. During the past period, 56,000 units of product were made and the material quantity variance was $30,000 U. The number of pounds of direct material used during the period amounted to: a. 1,080,000. b. 1,160,000. c. 1,200,000. d. 784,000. 19. Smith Co. should work 2,000 direct labor hours to produce 500 units of product. During November the company worked 2,500 direct labor hours and produced 600 units. The standard hours allowed for November would be: a. 1,500 hours b. 2,000 hours c. 2,400 hours d. it is impossible to determine from the data given. 20. Tub Co. uses a standard cost system. The following information pertains to direct labor for product B for the month of October: Actual rate paid.. Standard rate... Standard hours allowed for actual production...2,000 hours Labor efficiency variance... $1 unfavorable What were the actual hours worked during the month? a. 1,800 b. 1,810 $8.40 per hour $8.00 per hour c. 2,190 d. 2,200

18. The standards for direct materials in making a certain product are 20 pounds at $0.75 per pound. During the past period, 56,000 units of product were made and the material quantity variance was $30,000U. The number of pounds of direct material used during the period amounted to: a. 1,080,000. b. 1,160,000. c. 1,200,000. d. 784,000 . 19. Smith Co. should work 2,000 direct labor hours to produce 500 units of product. During November the company worked 2,500 direct labor hours and produced 600 units. The standard hours allowed for November would be: a. 1,500 hours b. 2,000 hours c. 2,400 hours d. it is impossible to determine from the data given. 20. Tub Co. uses a standard cost system. The following information pertains to direct labor for product B for the month of October: Actual rate paid. $8.40 per hour Standard rate. $8.00 per hour Standard hours allowed for actual production...2,000 hours Labor efficiency variance... $1,600 unfavorable What were the actual hours worked during the month? a. 1,800 b. 1,810 c 2190